융합정보논문지 (Journal of Convergence for Information Technology)

중소기업융합학회 (Convergence Society for SMB)
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스마트공장 제조환경에서의 초변동원가회계의 적용

Application of Throughput Costing in Smart Factory Manufacturing Environment

  • 김경일 ((국립)한국교통대학교 융합경영전공)
  • Kim, Kyung-Ihl (Division of Convergence Management, Korea National University of Transportation)
  • 투고 : 2021.06.08
  • 심사 : 2021.08.20
  • 발행 : 2021.08.28
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초록

스마트공장 제조 환경에서 조직성과를 평가하는 지표 중의 하나인 원가지표를 측정하기 위한 성과측정도구로서 초변동원가회계시스템을 제안하고자 함이 본 연구의 목적이다. 설문조사에 의한 경험적 연구를 수행하였으며 가설 검증을 위하여 60명의 전문가를 대상으로 조사하였다. 조사결과 초변동원가를 기반으로 제공하는 정보가 원가측정과 조직성과 효율성 및 효과를 평가하는데 도움이 된다는 결론을 도출하였으며 이러한 방법은 계획 및 통제 프로세스를 지원하는 유용성이 있다는 점이 확인되었다. 제조공정에서의 처리량을 최대화하고 재고수준을 최적화할 수 있는 제약이론에 의한 초변동원가계산을 이용하면 조직성과의 효율성과 효과에 영향을 미치는 병목현상에 대한 해결책을 찾을 수 있음을 제안한다.

The purpose of this study is to propose a throughput costing as a performance measurement tool to measure cost indicators, which are one of the indicators for evaluating organizational performance in a smart factory manufacturing environment. An empirical study by questionnaire was conducted, and 60 experts were surveyed to verify the hypothesis. As a result of the study, it was concluded that the information provided based on throughput costing is helpful in cost measurement and in evaluating organizational performance efficiency and effectiveness, and it was confirmed that this method has usefulness to support the planning and control process. It is proposed that the use of throughput costing by constraint theory, which can maximize throughput and optimize inventory levels in the manufacturing process, can find solutions to bottlenecks affecting the efficiency and effectiveness of organizational performance.

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참고문헌

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